Page:Customs and Excise Management Act 1979.pdf/41

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(4) Subject to subsection (5) below, a person guilty of an offence under subsection (2) or (3) above shall be liable—
 * (a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
 * (b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(5) In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

(6) If any person—
 * (a) imports or causes to be imported any goods concealed in a container holding goods of a different description; or
 * (b) directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry made thereof,

he shall be liable on summary conviction to a penalty of three times the value of the goods or £100, whichever is the greater.

(7) In any case where a person would, apart from this subsection, be guilty of―
 * (a) an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and
 * (b) a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

51.—(1) If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person within the prescribed area in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.

(2) If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not